Per capita disposable personal income
Disposable personal income is total personal income minus personal current taxes.This measure of income is calculated as the disposable personal income of the residents of a given area divided by the resident population of the area. In computing disposable per capita personal income, BEA uses the Census Bureau's annual midyear population estimates. Personal current taxes is tax payments (net of refunds) that are made by persons and that are not chargeable to business expense and certain other payments by persons to government agencies (except government enterprises) that are treated like taxes. Personal current taxes includes taxes on income, including realized net capital gains, and on personal property. Also included in personal current taxes are personal licenses. Contributions for government social insurance are not included.